No. 20615
Promulgation Date 2024-12-31
Ministry of Finance and Economy
ALL
CHAPTER I GENERAL PROVISIONS
Article 1 (Purpose)
Article 2 (Definitions)
Article 3 (Order of collection)
Article 4 (Relationship to other statutes)
CHAPTER II TAX PAYMENT BY SELF-ASSESSMENT AND PAYMENT NOTICE
Section 1 Tax Payment by Self-Assessment
Article 5 (Tax payment by self assessment)
Section 2 Payment Notice
Article 6 (Payment notice to taxpayer)
Article 7 (Payment notice to secondary taxpayer)
Article 8 (Timing to issue payment notice)
Article 9 (Collection prior to payment deadline)
Section 3 Demand for Payment
Article 10 (Demand for payment)
Article 11 (Entrustment of factual acts for collection of delinquent amount)
Section 4 Payment Means
Article 12 (Payment means)
Section 5 Extension of Payment Deadline
Article 13 (Extension of payment deadline due to disaster or other event)
Article 14 (Deferment of payment notice)
Article 15 (Security for extension of payment deadline)
Article 16 (Revocation of extension of payment deadline)
Article 17 (Extension of designated payment deadline due to delay in service)
Section 6 Security for Tax Payment
Article 18 (Kinds of security)
Article 19 (Appraisal of security)
Article 20 (Method of offering security)
Article 21 (Replacement and supplementation of security)
Article 22 (Payment by security and collection from security)
Article 23 (Release of security)
CHAPTER III FORCED COLLECTION
Section 1 Common Provisions
Article 24 (Forced collection)
Article 25 (Cancellation of fraudulent act and restoration of original state)
Article 26 (Forced collection of property under provisional attachment or provisional injunction)
Article 27 (Continuation of forced collection in case of inheritance or merger)
Article 28 (Third party claim of ownership)
Article 29 (Exemption from stamp tax and registration and license tax)
Article 30 (Entrustment of forced collection from goods imported by large amount and habitual delinquent taxpayers)
Section 2 Attachment
Subsection 1 General Provisions
Article 31 (Requirements for attachment)
Article 32 (Prohibition of excessive attachment)
Article 33 (Protection of third party’s rights in selecting assets for attachment)
Article 34 (Attachment report)
Article 35 (Search)
Article 36 (Inquiry and inspection)
Article 37 (Participant)
Article 38 (Presentation of certificate)
Article 39 (Restriction on exit and entry while conducting attachment, search, or inquiry and inspection)
Article 40 (Notice of attachment to mortgagees and other right holders)
Subsection 2 Prohibition of Attachment
Article 41 (Non-attachable property)
Article 42 (Restriction on attachment of wage claims)
Subsection 3 Effect of Attachment
Article 43 (Restriction on disposal)
Article 44 (Effect of attachment on fruits)
Subsection 4 Attachment of Real Estate and Other Immovables
Article 45 (Procedure for attachment of real estate and other immovables)
Article 46 (Effect of attachment on real estate and other immovables)
Article 47 (Use of or profit from attached real estate and other immovables)
Subsection 5 Attachment of Movables and Securities
Article 48 (Attachment of movables and securities)
Article 49 (Use of or profit from attached movables)
Article 50 (Attachment of cash and collection of claims on securities)
Subsection 6 Attachment of Claims
Article 51 (Procedure for attachment of claims)
Article 52 (Effect of attachment of claims and collection of claims)
Article 53 (Scope of attachment of claims)
Article 54 (Attachment of claims from continuing transactions)
Subsection 7 Attachment of Other Property Rights
Article 55 (Procedure for attachment of other property rights)
Article 56 (Attachment of rights to property of the state or local government)
Subsection 7-2 Seizure of Deposited Securities and Electronically Registered Stocks
Article 56-2 (Procedures for seizure of deposited securities)
Article 56-3 (Procedures for seizure of electronically registered stocks)
Subsection 8 Release from Attachment
Article 57 (Requirements for release from attachment)
Article 58 (Procedure for release from attachment)
Subsection 9 Request for Delivery and Participation in Attachment
Article 59 (Request for delivery)
Article 60 (Cancellation of request for delivery)
Article 61 (Participation in attachment)
Article 62 (Effect of participation in attachment)
Article 63 (Cancellation of participation in attachment)
Section 3 Sale of Attached Property
Subsection 1 General Provisions
Article 64 (Timing to commence Sale)
Article 65 (Methods of sale)
Article 66 (Public auction)
Article 66-2 (Data matching for computerized information on family relations registration)
Article 67 (Negotiated contract)
Subsection 2 Preparation for Public Auction
Article 68 (Determination of reserve price for public auction)
Article 69 (Inspection of current conditions of property subject to public auction)
Article 70 (Place of public auction)
Article 71 (Bid bond for public auction)
Article 72 (Public announcement of public auction)
Article 73 (Period of public announcement of public auction)
Article 74 (Request for registration or recordation of public announcement of public auction)
Article 75 (Notice of public auction)
Article 76 (Request for distribution)
Article 77 (Preparation and keeping of statement of property for public auction)
Article 78 (Assumption of limited real rights senior to national taxes)
Article 79 (Preemptive right of co-owners or spouse to purchase)
Article 80 (Restriction on purchaser)
Article 81 (Restriction on participation in public auction)
Subsection 3 Conduct of Public Auction
Article 82 (Submission and opening of bids)
Article 83 (Next-highest purchase bid)
Article 84 (Decision on sale and deadline for payment of price)
Article 84-2 (Payment of balance of purchase price)
Article 85 (Demand for payment of purchase price)
Article 86 (Cancellation of decision on sale)
Article 87 (Resale in public)
Article 88 (Cancellation or suspension of public auction)
Article 89 (Deletion of registration or recordation of public announcement of public auction)
Subsection 4 Payment of Purchase Price and Transfer of Rights
Article 90 (Bid bond for public auction and payment of purchase price)
Article 91 (Effect of payment of purchase price)
Article 92 (Extinguishment and assumption of limited real rights on property for public auction)
Article 93 (Procedure for transferring rights on sold property)
Section 4 Liquidation
Article 94 (Scope of distributable amount of money)
Article 95 (Designation of date of distribution)
Article 96 (Method of distribution)
Article 97 (Distribution of sale price for rights on property of state or local government)
Article 98 (Preparation of statement of distribution)
Article 99 (Objection to statement of distribution)
Article 100 (Deemed voluntary dismissal of objection to statement of distribution)
Article 101 (Deposit of distributed money)
Article 102 (Distribution of deposit)
Section 5 Entrustment of Public Auction
Article 103 (Entrustment of public auction)
Article 104 (Entrustment of factual acts of specialized sale agencies relating to sale)
Section 6 Suspension of Attachment or Sale
Article 105 (Suspension of attachment or sale)
Article 106 (National Tax Nonpayment Readjustment Committees)
CHAPTER VI SUPPLEMENTARY PROVISIONS
Article 107 (Submission of certificate of tax payment)
Article 108 (Issuance of certificates of tax payment)
Article 109 (Inspection of unpaid national taxes)
Article 110 (Provision of materials concerning delinquency in tax payment)
Article 111 (Use of statements of payment for inquiries into property and forced collection)
Article 112 (Restriction on permission for business)
Article 113 (Prohibition of departure)
Article 114 (Disclosure of list of large amount and habitual delinquent taxpayers)
Article 115 (Court-ordered confinement of large amount and habitual delinquent taxpayers)
ADDENDA <Act No. 17758, Dec. 29, 2020>
ADDENDA <Act No. 18587, Dec. 21, 2021>
ADDENDA <Act No. 19190, Dec. 31, 2022>
ADDENDA <Act No. 19228, Mar. 4, 2023>
ADDENDA <Act No. 19563, Jul. 18, 2023>
ADDENDA <Act No. 19927, Dec. 31, 2023>
ADDENDA <Act No. 20615, Dec. 31, 2024>